Examination attestation engagements result in a conclusion that is in a positive form, whereas review attestation engagements result in a conclusion in the form of a negative assurance.

Question

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In examination attestation engagements, the practitioner expresses a positive opinion on the subject matter, indicating it is in accordance with criteria. In review attestation engagements, the practitioner provides a conclusion that is less in scope than an examination and results in negative assurance, indicating nothing has come to their attention that causes them to believe the subject matter is not in accordance with the criteria.

Examination Attestation Engagements Result in a Conclusion That Is in a Positive